Klein Conspiracy Law and Legal Definition
A conspiracy to defraud the United States by frustrating the functions of the Internal Revenue Service is known as a Klein conspiracy. An indictment for Klein conspiracy requires three elements to be alleged: (1) an agreement between two or more people to accomplish an unlawful objective against the United States; (2) the commission of an overt act in furtherance of the conspiracy; and (3) the knowing and voluntary participation of the defendants in the conspiracy. Such conspiracies to defraud are not limited to those aiming to deprive the government of money or property, but include conspiracy to interfere with government functions also.
